Case Law Analysis
|Custom, Excise & Service Tax Tribunal
SSI Exemption | Independent Units Cannot Be Clubbed for Clearance Valuation Without Separate SCN: CESTAT Chennai
CESTAT Chennai ruled that tax authorities cannot aggregate clearances from legally independent units to deny SSI exemption unless each unit receives a separate show cause notice. This upholds natural justice and prevents arbitrary aggregation, protecting small manufacturers from collective liability without individual due process.